Three events took place after the year end date but before ABC Inc. has finalized its financial statements for December 31, 2019. One, a devastating fire destroyed $98,000 of inventory and other capital items. Second, the board has approved a $100,000 dividend to be paid to shareholders on February 21, 2020. Third, a key customer who owes ABC Inc. $57,000 at December 31, 2019 has declared bankruptcy. Discuss appropriate treatment of each item and the total amount impacting the December 31, 2019 financial statements.